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一、引言本文讨论了学术研究中用于衡量盈余质量的经验指标,并将这些指标与财务会计准则委员会(FASB)《概念框架》中提出的决策有用性以及希克斯(1939)所提出的基于经济学的收益概念联系起来。希克斯收益是指公司在一定期间内保证期初和期末资金同等充足的情况下可使用(即可作为股利支付出去)的金额(希克斯1939,
I. INTRODUCTION This paper discusses the empirical indicators used to measure earnings quality in academic research and compares these indicators with the usefulness of the decisions made in the FASB Conceptual Framework and Hicks’ (1939) Based on the concept of economics of income. Hicks income refers to the amount the company can use (that is, it can be paid as a dividend) for a certain period of time to guarantee the same amount of funds as the beginning and the end of the period (Hicks 1939,